RCW 35.102.020
Limited scope—Utility businesses.
Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for municipal tax purposes, such as:
(1) A light and power business or a natural gas distribution business, as defined in RCW 82.16.010;
(2) A telephone business, as defined in RCW 82.16.010;
(3) Cable television services;
(4) Sewer or water services;
(5) Drainage services;
(6) Solid waste services; or
(7) Steam services.
[ 2007 c 6 § 1021; 2003 c 79 § 2.]
NOTES:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
Structure Revised Code of Washington
Chapter 35.102 - Municipal Business and Occupation Tax.
35.102.020 - Limited scope—Utility businesses.
35.102.040 - Model ordinance—Mandatory provisions.
35.102.060 - Multiple taxation—Credit system.
35.102.070 - Reporting frequency.
35.102.080 - Computation of interest.
35.102.120 - Definitions—Tax classifications.
35.102.130 - Allocation and apportionment of income.
35.102.1301 - Municipal business and occupation tax—Study of potential net fiscal impacts.
35.102.140 - Municipal business and occupation tax—Implementation by cities—Contingent authority.
35.102.145 - Municipal business and occupation tax—Confidentiality, privilege, and disclosure.
35.102.150 - Allocation of income—Printing and publishing activities.
35.102.160 - Professional employer organizations—Tax deduction.